The Study Of The Right Of Taxpayers’ Tax Refund

Taxpayer rights is approved by the constitution in many countries, the refund right of taxpayer is written down in different names of different countries in the form of the constitution. The OECD (organization for economic cooperation and development) has made the sample declaration of taxpayer rights> for its members, including the terms of " only to pay reasonable taxes " which is written down in terms of legal form in the U.S in June30,1996.It is pointed out by Yue Shumin and Zhang Song,Chinese famous scholars, in the book of<the taxpayers’ rights and obligations> that" Taxpayers shall have the right only to pay payable terms and to refuse to pay additional taxes,with the consideration of personal details and incomes according to the tax law." Apparently, the refund right of taxpayers which is an important right but always ignored. It is vital and meaningful to get enough attention for making a regulation in terms of legal law, which is also the purpose of this essay.This essay is divided into four parts:In the first section, analysis the necessity of determining the right of taxpayers’ tax refund which is the point cut of this article. Protecting the right of taxpayers’ tax refund which plays an irreplaceable role is necessity and can’t be ignored. First of all, it is one of the fundamental rights of citizen should enjoy, moreover, it can help to safeguard legitimate rights and interests of taxpayers. In nowadays, the protection of taxpayers’ legitimate rights and interests is not perfect, urgently needs to be strengthened. As an important part of taxpayer’s legal rights and interests, the right of taxpayer’s tax refund is the embodiment of enjoying the right of equal treatment and economic relief, in the mean time, it is an important means of correction tax auditing procedures and requirements of tax statutory. Secondly, the right of taxpayers’ tax refund plays a role of correcting tax collection of authorities and administration. Whether the two main powers, power of interpretation and discretion, are executive properly and legally or not is the main factor of judging whether the tax collection and supervision actions is legitimate or not. In that process, the taxpayer’s refund right plays a role of supervision and restriction. Moreover, the taxpayer’s refund right constraints the power of the Country’s taxation. Right restricting power is a kind of important mode of power restriction, right of taxpayers’ tax refund is a measurement of restricting the right of nation’s taxation. Besides, exercising national taxation needs the supervision and restraint of taxpayers’ tax refund right. In conclusion, determine the right of taxpayers’ tax refund will strengthen taxpayers’ trust and reliance of the government. The government needs to get taxpayers’ trust and reliance, as it to the government is the basic condition to the development of the country, and is the measure of whether the government can achieve its value, and is the subjective factor of whether citizens can actively pay taxes according to law.The second section is the definition for the right of taxpayers’ tax refund. In simple terms, the right of taxpayers’ tax refund means that taxpayer’s shall have the right to request a refund to the tax authority on the additional and mistaken part. As a claim right with a nature of public law, the right of taxpayers’ tax refund which is also a kind of economic law right and tax creditor’s rights has significant characteristics. Taxpayers’ consent right and requirements rights of the program presenters being neutral go with the taxpayers which protect the rights in different stages in tax collection together. They are connective but still different. Taxpayers’ consent right and requirements rights of the program presenters being neutral proceed protection for them after or before tax collection separately. Not all of the taxpayer’s can enjoy the benefits which the tax refund rights brought about, but in consent right they can. With the reason that the former ensures their right in micro-economic way, otherwise the latter one ensures their right in macro-economic way.The second section includes the right of taxpayers’ tax refund’s basic rights analysis. Basic rights of taxpayers’ tax refund includes four parts. Claim the right of the pavements, as a qualification for a taxpayer requiring national tax refund, is priority, and is a kind of substantive law and rights. Taxpayers enjoy claim right of the pavements,which must have the fact that the nation have no right to posses taxpayers’ all property, the subject is by paying all of the loss of the taxpayer, the relative person of the right to possession the country. The second part is the remuneration of taxpayer which refers to the charge of taxpayer including additional and mistaken taxes, thus adding economic value of power. It is an agreed-upon right, which has a nature of property attribute and relative independence, attached to the tax refunds. In accordance with the principle of fairness and efficiency and the accurate evaluation, state administration returned added and mistaken taxes to the citizens, and taxpayers can choose to possess, control or use the refund to make profit or not, they can also choose how to reap the benefits according to their own will. The third one is the taxpayers’ right to interest on the compensation, it happens on the premise of the taxpayer’s tax been damaged, and has the compensatory not punitive power. Also, not all rebates can get interest on the compensation. Refund right as a basic rights of interest on the compensation right should be approved through administrative, in the condition of country has occupied added and mistaken taxes in a certain time. No interest can be calculated in a short occupied period. The fourth part is to demonstrate the protection of taxpayers’the right of claim. Protection of right of claim is an alert and deterrent power, for it is a basic right for relief and based on relief right. It is a procedural right which can seek relief in the process, but the entity can not necessarily be protected. Existing the fact that Taxpayers’ property rights are violated, in the meantime, tax authorities refused to fulfill its obligations, which is to protect the right of claim established preconditions. Obligation to protect right of claim’s subject is the national public power authority, such as the court, etc.The fourth section aims to analysis the basic theory of the right of taxpayers’ tax refund realization. Three principles of tax, as legal basis of common refund rights, are law tax legal principle, taxation fair principle and taxation efficiency principle. The realization of the right of taxpayers’ tax refund also need the proper operation of the program, and to realize the legitimacy of procedure need to challenge system establishment and to prohibits unilateral contact system so that the legitimacy of tax authority can maintain justice and legal of program. In addition, the tax authorities fulfill its obligation to inform and illustrate the hearing obligations which are powerful measures of legitimating. The last section aims to justify the right of taxpayers’ tax refund implementation in the perspective of the subject, the scope and the way to eliminate to discusses the realistic foundation of taxpayers’ tax refund rights realization. The subject of taxpayers’ tax refund right implementation is played by the taxpayer, the creditor’s rights debt situation and the actual performance to repay the tax under the debtor in several situations, and the actual performance of the tax authority is compulsory subject. Refund right implementation scope mainly includes the added and mistaken part of the taxes, and interest and return the fine for delaying payment. The means for taxpayers’ implementation are mainly included discharge, exemption, offset and confusion, aging, etc.